United States securities and exchange commission logo March 24, 2023 Keith Jaffee Chief Executive Officer Banyan Acquisition Corp 400 Skokie Blvd Suite 820 Northbrook, IL 60062 Re: Banyan Acquisition Corp Preliminary Proxy Statement on Schedule 14A Filed March 17, 2023 File No. 001-41236 Dear Keith Jaffee: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Mark D. Wood, Esq.